GENERAL FUND RECEIPT ACCOUNT (GFRA) GUIDE 

EFFECTIVE FISCAL YEAR 2020 

PREPARED BY: 

 GENERAL LEDGER AND ADVISORY BRANCH 

BUREAU OF THE FISCAL SERVICE 

U.S. DEPARTMENT OF THE TREASURY 
Contents 

Background............................................................................................................................................................................

Definition of a General Fund Receipt (GFR) Account...........................................................................................................

Purpose..................................................................................................................................................................................

Federal Account Symbols (FAS), Treasury Account Symbols (TAS), and Collections..........................................................

GFR Account Categories in the FAST Book ...........................................................................................................................

GFR Account Reporting Responsibility .................................................................................................................................

Identifying and Reporting Custodial Collections..................................................................................................................

FLOWCHART ‐ GFR COLLECTIONS TO COLLECTING AGENCY’S FINANCIAL STATEMENTS ...................................................

Chart ‐ Impact on Collecting Entity’s Financial Statements by Various Types of Collections.............................................

Listing of USSGL Accounts Used in This Scenario.................................................................................................................

Scenario 1: Custodial Statement Collections: Collection of Nonexchange Revenue: Taxes – Individual and Not Otherw

Scenario 2: Custodial Statement Collections: Collection of Nonexchange Revenue – Fines and Penalties ......................

Scenario 3: Non‐Custodial Statement Collections: Collection of Exchange Revenue with Related Costs.........................
Version 

Number 

Date Description of Change Effective USSGL TFM 

1.0 08/2007 Original TFM Bulletin No. 2018-04 2.0 02/2020 Added General Fund of the U.S. 

Government Transactions, Updated Financial Statements 
GENERAL FUND RECEIPT (GFR) 

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BackgroundDefinition of

a General Fund Receipt (GFR) Account

The Government Accountability Office (GAO) defines a GFR Account as: “A receipt account credited with all cearmarked by law for another account for a specific purpose. These collections are presented in the President’s bgovernmental (budget) receipts or offsetting receipts. These include taxes, customs duties, and miscellaneous recAccountability Office, A Glossary of Terms Used in the Federal Budget Process, September 2005, GAO–05-734PurposeThis guidance proposes accounting and reporting guidance for various collections classified in GFR accounts. Tscenarios illustrate accounting transactions and reporting for specific types of collections. The focus of this guid

account activity. Related transactions illustrated in the scenarios such as credit reform activities are covered in mcase studies. Refer to those case studies for questions not specifically related to GFR activity. 

Federal Account Symbols (FAS), Treasury Account Symbols (TAS), and CollectionsThe Federal Account Symbols and Titles (FAST) Book, published by Treasury, lists all FAS available for Federacollection can be classified to any of the listed accounts. To classify a receipt, append your agency’s two digit de

FAS. This combination of department code and FAS creates TAS. For example, collections for work performed Economy Act can be deposited into any type of expenditure account. On the other hand, National Park Service f

law to be deposited to a special fund receipt account. Similarly, collections for the National Endowment for the designated by law to be deposited to a trust fund receipt account. Amounts collected in the course of business by Service are, by law, deposited to a revolving fund. Amounts not belonging to the Government are, by law, classiaccounts. As you can see, a specific law determines how the collections in the preceding examples are classified 

Absent specific legislation, collections should be classified to a General Fund Receipt TAS. Title 31, United S

chapter 33, section 3302(b) establishes this concept by stating: “Except as provided in section 3718 (b) of this titof the Government receiving money for the Government from any source shall deposit the money in the Treasury practicable without deduction for any change or claim.” Also, Title 31, USC, chapter 33, section 3302(e) states t

agent of the Government having custody or possession of public money shall keep an accurate entry of each amo

received, transferred, and paid.” 
GENERAL FUND RECEIPT (GFR) 

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GFR Account Categories in the FAST BookThe “Types of Collections and Relevant FASAB References” column was included in the table to assist users in background information. The users should note that the types of collections and limited paragraph references lissuggestions and they should not be solely relied on. Each entity should perform its own research to determine thcategory for its collection. 

FAS Description of Types of GFR Accounts Ty

0100-Taxes Receipts from levies (other than duties on imports) under the taxing and 

regulatory powers of the Constitution, such as income, excise, and social security.

Non21, 2246310 

0300 – Custom duties Includes Duties on imports, received under U.S Customs laws. Non

30, 2

0400 – Gains resulting from Government participation 

Includes proceeds resulting from the exercise of warrants or the sale of security holding of the Government, when authorized in law. 

Exc235

0600 – Receipts from monetary power Includes proceeds resulting from the exercise of the sovereign right to coin 

money; earnings of international business enterprises in which the government is a shareholder; and income from the Federal Reserve Bank System. 

Non257 

0610 – Seigniorage Difference between the face value of coins and manufacturing cost including 

silver or other metals contained in coins. 

Othepar. 

0800 – Fees for regulatory and judicial services 

Fees and other charges that result from the exercise of a governmental function of a regulatory or judicial nature. Includes fees and charges relating to application for and issuance of permits for aliens, petitions for naturalization, and papers for U.S. citizens to travel abroad; fees and other charges related to the application for and issuance and assignment of patents, trademarks and copyrights; and charges 

Exc

283 
GENERAL FUND RECEIPT (GFR) 

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FAS Description of Types of GFR Accounts Ty

for registration of individuals, firms, or products; and fees for filing or reproducing of documents. 

1000 – Fines, penalties and forfeitures Moneys received from levies imposed for violation of laws and regulations; 

confiscated or unclaimed funds; and proceeds from confiscated or unclaimed property. 

Non49, 5

1100 – Restitutions, reparations, and recoveries under military occupation 

Indemnities and compensation resulting from destruction of government property as a result of a military action from war. Activities and payment by government of occupied areas for occupation costs. 

If exIf noIf ot70 

1200 – Gifts and contributions Funds or proceeds from property voluntarily transferred to the government 

without compensation or valuable consideration. 

Non62, 2

1300-1400 – Interest Interest received on loans, investments, and other equities. Exch

159Non281Pred36d323

1600 – Dividends and other earnings Receipts from current or accumulated earnings of Government-owned or 

sponsored corporations or enterprises; dividends or other income from nongovernmental enterprises; premiums on sale, and discounts on purchase of 

Exc
GENERAL FUND RECEIPT (GFR) 

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FAS Description of Types of GFR Accounts Ty

securities; gains from exchange of currency; and increments resulting from other financial transactions 

1800 – Rent, including bonuses Monies received for the use and tenancy of government property, real or personal, 

based on a fixed charge, including bonuses paid under competitive bids for leases. 

Exc142 

2000 – Royalties Moneys received for the use of government property or rights, based on an agreed 

rate per unit extracted, produced, or manufactured, or on a fixed share of the income or profit resulting from the use of the property. 

Exc142 

2200 – Sale of products Proceeds from the sale of any article or commodity produced by, or resulting 

from, the efforts of a government activity, or the by-product of such activity. 

Exc294

2400 – Fees and other charges for services and special benefits 

Moneys received for services or special benefits, which are proprietary in nature 

and are optional on the part of the recipient. 

If us33, 2If us

par. 

2600 – Sale of Government property Proceeds from the sale of tangible property, real or personal, representing the 

liquidation of, or realization upon, assets other than the sale of products. Includes S and E funded activity and grant-funded activity. 

Exc295

2670 -2799 – Negative subsidies and downward reestimates of subsidies 

Receipt of amounts paid for associated financing accounts when there is a 

negative subsidy or a downward reestimate pursuant to the Federal Credit Reform Act of 1990. 

Redpar. 

1 See FAS 2467–Reimbursement by Postal Service for Unemployment Benefits, and FAS 2480—Tariff Filing Fees, Department of Transportation 
GENERAL FUND RECEIPT (GFR) 

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FAS Description of Types of GFR Accounts Ty

2800-2900 – Realization upon loans and investments 

Proceeds from the liquidation of, or realization upon, intangible assets, including the return to the government of moneys previously invested, loaned, or advanced; and the sale, retirement, or cancellation of government-owned stocks, bonds, and securities. 

LiqumarSFF

3000 – Recoveries and refunds The return of moneys paid to, but not due, the recipient; compensation for loss of 

or damage to property; and other recoveries and refunds. 

If exIf noIf ot

GFR Account Reporting ResponsibilityWithin each GFR account category listed in the FAST Book there are unique FAS to identify specific activity. Aproper TAS, the reporting entity should append its 3-digit agency identifier code to the beginning of the TAS for receipt to Treasury. A collecting entity typically reports all GFR TAS beginning with its 3-digit agency identifie

entity financial statements. 

Identifying and Reporting Custodial CollectionsThis guidance uses the word “custodial” as it relates to the Statement of Custodial Activity. The Statement of Cuintended for those entities whose primary mission is collecting taxes or other revenues, particularly sovereign rev

intended to finance the entire Government’s operations, or at least the programs of other entities, rather than thei

Organizations that collect custodial revenues that are incidental to their primary mission do not need to report the disposition of these revenues in a separate statement. The disclosure of the sources and amounts of the collectiondistributed to others could be disclosed in accompanying footnotes3. 2 See SFFAC No. 2, paragraph 101. 3 SFFAC No. 2, paragraph 103.
GENERAL FUND RECEIPT (GFR) 

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Nonexchange Revenue Entities that collect nonexchange revenue for the General Fund and other entities should not recognize the revenuinstead they need to account and report for that revenue in accordance with provisions of Statement of Federal FiConcept No. 2 above and Statement of Federal Financial Accounting Standard No. 7 (paragraphs 48-63). Exchange Revenue The collection of exchange revenue is generally reported on the Statement of Net Cost but under exceptional circmay recognize virtually no costs (either during the current period or during past periods) in connection with earncollects. In such cases: 

45.1. The collecting entity should not offset its gross costs by such exchange revenue in determining its nIf such exchange revenue is retained by the entity, it should be recognized as a financing source in determoperating results. If, instead, such revenue is collected on behalf of other entities (including the U.S. Gov

the entity that collects the revenue should account for that revenue as a custodial activity, i.e., an amount 45.2. If the collecting entity transfers the exchange revenue to other entities, similar recognition by other 

a. If the other entities to which the revenue is transferred also recognize virtually no costs in connGovernment earning the revenue, the amounts transferred to them should not offset their gross conet cost of operations but rather should be recognized as a financing source in determining their ob. If the other entities to which the revenue is transferred do recognize costs in connection with ththe revenue, the amounts transferred to them should offset their gross cost in determining their ne

45.3. Because the revenue is exchange revenue regardless of whether related costs are recognized, it shoumeasured under the exchange revenue standards.4

4 See SFFAS No. 7, paragraph 45. 
GENERAL FUND RECEIPT (GFR) 

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Agencies may request guidance from FASAB if determining the propriety of preparing a Statement of Custodial disclosure for a given collection is an issue that cannot otherwise be resolved. 
GENERAL FUND RECEIPT (GFR) 

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FLOWCHART	‐	GFR COLLECTIONS TO COLLECTING AGENCY’S FINANCIAL STATEMENTS

Yes No

Yes

No

No

Custodial Revenue

Yes

No

YesYes

Does the collecting

agency have costs

related to generating

the revenue?

Is the custodial

revenue material?

Agency Revenue

Statement of

Changes in Net

Position

Balance

Sheet

Not Revenu

Footnote

Disclosure

Statement of

Custodial Activity

Balance Sheet

Statement

of Net

Cost

Statement of

Changes in Ne

Position

Is the GFR collection

revenue?

Is the GFR collection

exchange revenue?

Balance

Sheet

Scenarios:5 – Proceeds from (Transferred‐In)6 – Downward ree7 ‐ Seigniorage

Scenarios:3 – Exchange Revenue4 – Receivables from CanceledAuthority

Scenarios: 1 Nonexchange Revenue

2 Nonexchange Revenue
GENERAL FUND RECEIPT (GFR) 

Page 12 of 80 IRC Hando

Chart	‐	Impact on Collecting Entity’s Financial Statements by Various Types of Collections

GFR Account Activity 

Statement 

of Net 

Cost 

Statement of 

Changes in Net 

Position (SCNP) 

Statement 

of 

Custodial 

Activity 

(SCA) 

Footnote 

Disclosure Balance 

Collection of exchange revenue with virtually no related costs 

No No Yes, if 

material and part of primary mission 

Yes, if immaterial and incidental to primary missio

n

Yes, cumulatresult is 

Collection of nonexchange revenue 

No No Yes, if 

material and part of primary mission 

Yes, if immaterial and incidental to primary missio

n

Yes, cumulatresult is 

Collection of exchange revenue with related costs incurred by collectin

g entit

y

Yes Yes, as a part of 

Net Cost (Line 24) 

No No Yes, 

cumulatresult is 

Other financing sources No Yes No No Yes, 

cumulatresult is 

Non-revenue collections No Yes No No Yes, 

cumulatresult is 

5 Contact FASAB for guidance on classifying these types of collections. 
GENERAL FUND RECEIPT (GFR) 

Page 13 of 80 IRC Hando

Listing of USSGL Accounts Used in This Scenario

Account Number Account Name Budgetary406000 Anticipated Collections From Non-Federal Sources 407000 Anticipated Collections From Federal Sources 411500 Loan Subsid

y Appropriatio

n

411900 Other Appropriations Realize

d

420100 Total Actual Resources – Collecte

d

422100 Unfilled Customer Orders Without Advance 425100 Reimbursements and Other Income Earne

d - Receivable 

426600 Other Actual Business - T

ype Collections from Non-Federal Sources 

427100 Actual Pro

gram Fund Subsid

y Collecte

d

445000 Unapportioned Authorit

y

451000 Apportionments 459000 Apportionments – Anticipated Resources – Pro

grams Subject to Apportionment 

461000 Allotments-Realized Resources 465000 Allotments – Expired Authorit

y

480100 Undelivered Orders – Obli

gations, Unpai

d

490100 Delivered Orders – Obli

gations, Unpai

d

490200 Delivered Orders – Obli

gations, Pai

d

Proprietary101000 Fund Balance With Treasur

y

131000 Accounts Receivable 132500 Taxes Receivable 132900 Allowance for Loss on Taxes Receivable 134100 Interest Receivable - Loans 135000 Loans Receivable 136000 Penalties and Fines Receivable – Not Otherwise Classifie

d

136700 Allowance for Loss on Penalties and Fines Receivable – Not Otherwise Classifie

d
GENERAL FUND RECEIPT (GFR) 

Page 14 of 80 IRC Hando

139900 Allowance for Subsid

y

152500 Inventor

y – Raw Materials 

152600 Inventor

y – Wor

k-i

n-Process 

152700 Inventor

y – Finished Goods 

175000 Equipment 175900 Accumulated Depreciation on Equipment 211000 Accounts Pa

yable 

218000 Loan Guarantee Liabilit

y

219000 Other Liabilities With Related Bud

getar

y Obli

gations 

298000 Custodial Liabilit

y

298500 Liabilit

y for Non-Entit

y Assets Not Reported on the Statement of Custodial Activi

299000 Other Liabilities Without Related Bud

getar

y Obli

gations 

310000 Unexpended Appropriations - Cumulative 310100 Unexpended Appropriations – Appropriations Receive

d

310700 Unexpended Appropriations – Use

d

331000 Cumulative Results of Operations 510000 Revenues From Goods Sol

d

520000 Revenues From Services Provide

d

532000 Penalties and Fines Revenue 532400 Contra Revenue for Penalties and Fines 570000 Expended Appropriations 577500 Non-Bud

getar

y Financin

g Sources Transferred In 

577600 Non-Bud

getar

y Financin

g Sources Transferred Out 

579100 Adjustment to Financin

g Sources – Credit Reform 

579500 Sei

gniora

ge 

580000 Tax Revenue Collecte

d – Not Otherwise Classifie

d

580100 Tax Revenue Collected - Individual 582100 Tax Revenue Accrual Adjustment - Individual 583100 Contra Revenue for Taxes - Individual 590000 Other Revenue 599000 Collections for Others – Statement of Custodial Activit

y

599100 Accrued Collections for Others – Statement of Custodial Activit

y
GENERAL FUND RECEIPT (GFR) 

Page 15 of 80 IRC Hando

599300 Offset to Non-Entit

y Collections - Statement of Chan

ges in Net Positio

n

599400 Offset to Non-Entit

y Accrued Collections - Statement of Chan

ges in Net Positio

n

610000 Operatin

g Expenses/Pro

gram Costs 

619900 Adjustment to Subsid

y Expense 

650000 Cost of Goods Sol

d

661000 Cost Capitalization Offset 680000 Future Funded Expenses 711000 Gains on Disposition of Assets – Other721000 Losses on Disposition of Assets – Other880100 Offset for Purchases of Assets 880300 Purchases of Inventor

y and Related Properties 
GENERAL FUND RECEIPT (GFR) 

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Scenario 1: Custodial Statement Collections: Collection of Nonexchange Revenue: Taxes

– In

Otherwise Classified

This scenario addresses collections of nonexchange tax revenue that are reported on the Statement of Custodial A

SFFAS No. 7, paragraphs 49, 176, 245, 281, and 353 and SFFAC No. 2, Entity and Display. 

1. To record a collection of Non-Federal revenue reported on the Statement of Custodial Activity or on the custodial 

deposited into a General Fund receipt account. 

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 101000 (G)6 Fund Balance With Treasury7

(RC 40)8

 580000 (N) Tax Revenue Collected –  Not Otherwise Classified 

1,000 

1,000 

C141 

Budgetary Entry None Proprietary Entry198000 (F) Assets for Agency’s Custodial and Non-Entity Liability  (RC 46)9

 201000 (F) Liability for Fund  Balance With Treasury (RC 40) 

1

6 The Federal/Non-Federal attribute domain value of “G” will always have trading partner 099 agency identifier. 7 Although USSGL account 101000 is deposited into the General Fund of the U.S. Government, the collecting agency still h

balances of USSGL accounts 101000 and 298500 on its quarterly Balance Sheet. Treasury’s CARS system does not swe101000 until the year end. The agency should make a note of this as a reconciling item. 8 RC – Reciprocal Category is shown for Intragovernmental Elimination Analysis (not included in GTAS upload) 9 The Trading Partner is Department of the Treasury (020). 
GENERAL FUND RECEIPT (GFR) 

Page 17 of 80 IRC Hando

Also Post: 

2. To record a contra-revenue in the amount of revenue collected for others and to establish a custodial liability. 

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 599000 (G) Collections for Others – Statement of Custodial Activity (RC 44)  298000 (G) Custodial Liability (RC 46) 

1,000 

1,000 

C142 

Budgetary Entry None Proprietary Entry198000 (F) Asset for Agency’s Custodial and Non-Entity Liabilities – General Fund of the U.S. Government (RC 46)  571000 (F) Transfer in of Agency  Unavailable Custodial and Non-  Entity Collections (RC 44) 

1

GFR Account Preclosing Trial Balance 

Account Description Debit 

Budgetary None Proprietary 101000 (G) Fund Balance With Treasur

y 1,000 

298000 (G) Custodial Liabilit

y 1,0

580000 (N) Tax Revenue Collecte

d 1,0

599000 (G) Collections for Others – Statement of 

Custodial Activit

y

1,000 

Total 2,000 2,0
GENERAL FUND RECEIPT (GFR) 

Page 18 of 80 IRC Hando

BALANCE SHEET AS OF DECEMBER 31, YEAR 1 

Line No.  Assets (Note 2)  Intragovernmental 1. Fund Balance with Treasury (Note 3) (101000E) 6. Total intragovernmental 15. Total assets  Liabilities (Note 13) 

Intragovernmental 

19. Other (Note 15, 16, and 17) (298000E) 20. Total Intragovernmental  Net Position 33. Cumulative results of operations – All Other Funds (Combined or Consolidated Totals) 35. Total Net Position – All Other Funds 36. Total Net Position 37. Total liabilities and net position 
GENERAL FUND RECEIPT (GFR) 

Page 19 of 80 IRC Hando

STATEMENT OF CUSTODIAL ACTIVITY FOR THE QUARTER ENDED DECEMBER 31

Line No.  Revenue Activity:  Sources of Cash Collections: 7. Miscellaneous (580000E) 8. Total Cash Collections 10. Total Custodial Revenue  Disposition of Collections: 11. Transferred to Others (by Recipient) (599000E) 12. (Increase)/Decrease in Amounts Yet to be Transferred (+/-) (298000E) 14. Retained by Reporting Entity 15. Total Disposition of Collections 16. Net Custodial Activity 
GENERAL FUND RECEIPT (GFR) 

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Reclassified Financial Statements: 

RECLASSIFIED BALANCE SHEET AS OF DECEMBER 31, YEAR 1 

Line No. 3 Federal 3.1 Fund Balance with Treasury (RC 40)/1 (101000E) 3.14 Total federal assets 4. Total assets  Liabilities 7. Federal 7.10 Liability to the General Fund of the U.S. Government for custodial and other non-entity assets (RC 46)/1 (298007.15 Total federal liabilities 8 Total liabilities 9 Net Position 9.1 Net Position – funds from dedicated collections (580000E, 599000E) 10 Total net position 11. Total liabilities and net position 
GENERAL FUND RECEIPT (GFR) 

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RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION 

DECEMBER 31, YEAR 1 

Line No. 5 Non-federal non-exchange revenue: 5.7 Other taxes and receipts (580000N) 5.9 Total non-federal non-exchange revenue 8 Other financing sources: 8.4 Non-entity collections transferred to the General Fund of the U.S. Government (RC 44) (599000E) 8.11 Total other financing sources 9 Net cost of operations 10 Net position, end of period 
GENERAL FUND RECEIPT (GFR) 

Page 22 of 80 IRC Hando

Year 1 – 4th Quarter 

1. To record a collection of Non-Federal revenue reported on the Statement of Custodial Activity or on the custodial 

deposited into a General Fund receipt account. 

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 101000 (G) Fund Balance With Treasury (RC 40)  580100 (N) Tax Revenue Collected –  Individual 

6,000 

6,000 

C141 

Budgetary Entry None Proprietary Entry198000 (F) Assets for Agency’s Custodial and Non-Entity Liability  201000 (F) Liability for Fund  Balance With Treasury (RC 40) 

6

Also Post: 

2. To record a contra-revenue in the amount of revenue collected for others and to establish a custodial liability. 

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 599000 (G) Collections for Others – Statement of Custodial Activity (RC 44)  298000 (G) Custodial Liability (RC 46) 

6,000 

6,000 

C142 

Budgetary Entry None Proprietary Entry198000 (F) Asset for Agency’s Custodial and Non-Entity Liabilities – General Fund of the U.S. Government (RC 46)  571000 (F) Transfer in of Agency  Unavailable Custodial and Non-  Entity Collections (RC 44) 

6
GENERAL FUND RECEIPT (GFR) 

Page 23 of 80 IRC Hando

3. To record accrual of nonexchange revenue at the end of the year. (See SFFAS No. 7, Para. 53-55) 

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 132500 (N) Taxes Receivable  582100 (N) Tax Revenue Accrual  Adjustment – Individual 

3,000 

3,000 

C402 

Budgetary Entry None Proprietary EntryNone 

Also Post: 

4. To record contra-revenue in the amount of revenue accrued and establish a custodial liability. 

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 599100 (G) Accrued Collections for Others – Statement of Custodial Activity (RC 48)  298000 (G) Custodial Liability (RC 46) 

3,000 

3,000 

C404 

Budgetary Entry None Proprietary Entry198000 (F) Asset for Agency’s Custodial and Non-Entity Liabilities – General Fund of the U.S. Government  (RC 46)  571200 (F) Accrual of Agency  Amount To be Collected – Custodial  and Non-Entity – General Fund of the  U.S. Government (RC 48) 

3
GENERAL FUND RECEIPT (GFR) 

Page 24 of 80 IRC Hando

5. To record in a General Fund receipt account, the accrued estimated uncollectible nonexchange revenue with virtu

on the Statement of Custodial Activity or on the custodial footnote. 

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 583100 (N) Contra Revenue for Taxes - Individual  132900 (N) Allowance for Loss on  Taxes Receivable 

1,200 

1,200 

D424 

Budgetary Entry None Proprietary EntryNone 

Also Post: 

6. To record the reduction of custodial liability by the amount of estimated uncollectible nonexchange revenue with 

collected for others in a General Fund receipt account. 

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 298000 (G) Custodial Liability (RC 46)  599100 (G) Accrued Collections for  Others – Statement of Custodial Activity  (RC 48) 

1,200 

1,200 

D422 

Budgetary Entry None Proprietary Entry571200 (F) Accrual of Agency Amount To be Collected – Custodial and Non-Entity – General Fund of the U.S. Government (RC 48)  198000 (F) Asset for Agency’s  Custodial and Non-Entity Liabilities  General Fund of the U.S.  Government (RC 46) 

1
GENERAL FUND RECEIPT (GFR) 

Page 25 of 80 IRC Hando

Preclosing Trial Balance – Year 1 

Account Description Debit 

Budgetary - None -  - Proprietary - 101000 (G) Fund Balance With Treasur

y 7,000 

132500 (N) Taxes Receivable 3,000 132900 (N) Allowance for Loss on Taxes Receivable - 298000 (G) Custodial Liabilit

y - 

580000 (N) Tax Revenue Collecte

d 

580100 (N) Tax Revenue Collecte

d - Individual - 

582100 (N) Tax Revenue Accrual Adjustment - 

Individual 

- 

583100 (N) Contra Revenue for Taxes - Individual 1,200 599000 (G) Collections for Others – Statement of 

Custodial Activit

y

7,000 

599100 (G) Accrued Collections for Others – Statement 

of Custodial Activit

y

1,800 

Total 20,000 
GENERAL FUND RECEIPT (GFR) 

Page 26 of 80 IRC Hando

Year 1 – Preclosing Adjusting Entry 

1. To record the closing of General Fund receipt accounts associated with fund balance at yearend. (Refer to TFM B

paragraph 26 for a detailed description of the sweeping of the general fund receipt accounts.) 

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 298000 (G) Custodial Liability (RC 46)  101000 (G) Fund Balance With  Treasury (RC 40) 

7,000 

7,000 

F124 

Budgetary Entry None Proprietary Entry201000 (F) Liability for Fund Balance With Treasury (RC 40)  198000 (F) Asset for Agency’s  Custodial and Non-Entity Liabilities  General Fund of the U.S.  Government (RC 46) 

7
GENERAL FUND RECEIPT (GFR) 

Page 27 of 80 IRC Hando

 Preclosing Adjusted Trial Balance – End of Year 1 

Account Description Debit 

Budgetary - None -  - Proprietary - 132500 (N) Taxes Receivable 3,000 132900 (N) Allowance for Loss on Taxes Receivable - 298000 (G) Custodial Liabilit

y - 

580000 (N) Tax Revenue Collecte

d - 

580100 (N) Tax Revenue Collecte

d - Individual - 

582100 (N) Tax Revenue Accrual Adjustment - 

Individual 

- 

583100 (N) Contra Revenue for Taxes - Individual 1,200 599000 (G) Collections for Others – Statement of 

Custodial Activit

y

7,000 

599100 (G) Accrued Collections for Others – Statement 

of Custodial Activit

y

1,800 

Total 13,000 
GENERAL FUND RECEIPT (GFR) 

Page 28 of 80 IRC Hando

Financial Statements 

BALANCE SHEET AS OF SEPTEMBER 30, YEAR 1 

Line No.  Assets (Note 2)  Intragovernmental 1. Fund Balance with Treasury (Note 3) (101000E) 6. Total intragovernmental 10. Taxes receivable, net (Note 7) (132500E, 132900E) 15. Total assets  Liabilities (Note 13) 

Intragovernmental 

19. Other (Note 15, 16, and 17) (298000E) 20. Total Intragovernmental  Net Position 33. Cumulative results of operations – All Other Funds (Combined or Consolidated Totals) (58XXXXE, 59XXXXE35. Total Net Position – All Other Funds 36. Total Net Position 37. Total liabilities and net position 
GENERAL FUND RECEIPT (GFR) 

Page 29 of 80 IRC Hando

STATEMENT OF CUSTODIAL ACTIVITY FOR THE YEAR ENDED SEPTEMBER 30, Y

Line No.  Total Custodial Revenue:  Sources of Cash Collections: 1. Individual Income and FICA/SECA Taxes (580100E) 7. Miscellaneous (580000E) 8. Total Cash Collections 9. Accrual Adjustments (+/-) (582100E, 583100E) 10. Total Custodial Revenue  Disposition of Collections: 11. Transferred to Others (by Recipient) (599000E) 12. (Increase)/Decrease in Amounts Yet to be Transferred (+/-) (599100E) 14. Retained by Reporting Entity 15. Total Disposition of Collections 16. Net Custodial Activity 

OMB Circular No. A-136, Financial Reporting Requirements, Section II.3.8.35 – Note 35 Incidental Custodial C“Organizations collecting immaterial custodial revenues that are incidental to their primary mission may disclose 

amounts of the collections and the amounts distributed to others in accompanying notes rather than on the face o

see SFFAC No. 2, Entity and Display, paragraph 103. Note: The Statement of Net Cost, Statement of Changes in Net Position, Statement of Budgetary ResourceSchedule P are not applicable to this scenario. 
GENERAL FUND RECEIPT (GFR) 

Page 30 of 80 IRC Hando

Reclassified Financial Statements 

 RECLASSIFIED BALANCE SHEET AS OF SEPTEMBER 30, YEAR 1 

Line No. 1 2. Non-federal 2.2 Accounts and taxes receivable, net (132500E, 132900E) 2.9 Total non-federal assets 3 Federal 3.1 Fund Balance with Treasury (RC 40)/1 (101000E) 3.14 Total federal assets 4. Total assets  Liabilities 7. Federal 7.11 Liability to agency Other Than the General Fund of the U.S. Government for custodial and other non-entity asse

10)/1 (298000E) 

7.15 Total federal liabilities 8 Total liabilities 9 Net Position 9.2 Net Position – funds other than those from dedicated collections 10 Total net position 11. Total liabilities and net position 
GENERAL FUND RECEIPT (GFR) 

Page 31 of 80 IRC Hando

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION 

SEPTEMBER 30, YEAR 1 

Line No. 5 Non-federal non-exchange revenue: 5.1 Individual income tax and tax withholdings (for use by Treasury only) (580100E, 582100E, 583100E) 5.7 Other taxes and receipts (580000N) 5.9 Total non-federal non-exchange revenue 8 Other financing sources: 8.4 Non-entity collections transferred to the General Fund of the U.S. Government (RC 44) (599000E) 8.5 Accrual for non-entity amounts to be collected and transferred to the General Fund of the U.S. Government (RC 

(599100E) 

8.11 Total other financing sources 9 Net cost of operations 10 Net position, end of period 

Note: The Reclassified Statement of Net Cost is not applicable to this scenario. 
GENERAL FUND RECEIPT (GFR) 

Page 32 of 80 IRC Hando

Closing Entries 

1. To record the closing of revenue, expense, and other financing source accounts to cumulative results of operation

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 331000 Cumulative Results of Operations  599000 (G) Collections for Others –  Statement of Custodial Activity (RC 44)  599100 (G) Accrued Collections for  Others – Statement of Custodial Activity  (RC 48) And: 580000 (N) Tax Revenue Collected 580100 (N) Tax Revenue Collected - Individual 582100 (N) Tax Revenue Accrual Adjustment - Individual  331000 Cumulative Results of Operations  583100 (N) Contra Revenue for Taxes –  Individual 

8,800 1,000 6,000 3,000 

7,000 1,800 8,800 1,200 

F336 

Budgetary Entry None Proprietary Entry571000 (F) Transfer in of Agency Unavailable Custodial and Non-Entity Collections (RC 44) 571200 (F) Accrual of Agency Amount to be Collected – Custodial and Non-Entity – General Fund of the U.S. Government (RC 48)  331000 Cumulative Results of  Operations 

71
GENERAL FUND RECEIPT (GFR) 

Page 33 of 80 IRC Hando

Post-Closing Trial Balance 

Account Description Debit 

Budgetary - None -  - Proprietary - 132500 (N) Taxes Receivable 3,000 132900 (N) Allowance for Loss on Taxes Receivable - 1,2298000 (G) Custodial Liabilit

y - 1,8

Total 3,000 3,0
GENERAL FUND RECEIPT (GFR) 

Page 34 of 80 IRC Hando

Scenario 2: Custodial Statement Collections: Collection of Nonexchange Revenue

– Fines and 

This assumption addresses collections of nonexchange fines and penalties revenue that are reported on the StatemActivity. Refer to SFFAS No. 7, paragraphs 2, 5, 30, 49, 54, 61, 173, 260, and 262, and SFFAC No. 2, Entity an

1. To record accrual of nonexchange revenue. (See SFFAS No. 7, Para. 53-55) 

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 136000 (N) Penalties and Fines Receivable – Not Otherwise Classified  532000 (N) Penalties and Fines Revenue 

700 

700 

C402 

Budgetary Entry None Proprietary EntryNone 
GENERAL FUND RECEIPT (GFR) 

Page 35 of 80 IRC Hando

Also Post: 

2. To record contra-revenue in the amount of revenue accrued and establish a custodial liability. 

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 599100 (G) Accrued Collections for Others – Statement of Custodial Activity (RC 48)  298000 (G) Custodial Liability (RC 46) 

700 

700 

C404 

Budgetary Entry None Proprietary Entry198000 (F) Asset for Agency’s Custodial and Non-Entity – General Fund of the U.S. Government (RC 46)  571200 (F) Accrual of Agency  Amount – To Be Collected –  Custodial and Non-Entity – General  Fund of the U.S. Government (RC 48) 

GFR Account Preclosing Trial Balance 

Account Description Debit 

Budgetary - None -  - Proprietary - 136000 (N) Penalties and Fines Receivable – Not 

Otherwise Classifie

d

700 

298000 (G) Custodial Liabilit

y - 

532000 (N) Penalties and Fines Revenue - 599100 (G) Accrued Collections for Others – Statement 

of Custodial Activit

y

700 

Total 1,400 
GENERAL FUND RECEIPT (GFR) 

Page 36 of 80 IRC Hando

BALANCE SHEET AS OF DECEMBER 31, YEAR 1 

Line No.  Assets (Note 2)  Intragovernmental 6. Total intragovernmental 9. Accounts receivable, net (Note 6) (136000E) 15. Total assets  Liabilities (Note 13) 

Intragovernmental 

19. Other (Note 15, 16, and 17) (298000E) 20. Total intragovernmental 28. Total Liabilities  Net Position 33. Cumulative results of operations – All Other Funds (Combined or Consolidated Totals) 35. Total Net Position – All Other Funds 36. Total Net Position 37. Total liabilities and net position 
GENERAL FUND RECEIPT (GFR) 

Page 37 of 80 IRC Hando

Year 1 – 4th Quarter 

1. To record penalties collected from the receivable previously recorded. 

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 101000 (G) Fund Balance With Treasury  (RC 40)  136000 (N) Penalties and Fines  Receivable – Not Otherwise Classified 

600 

600 

C143 

Budgetary Entry None Proprietary Entry198000 (F) Assets for Agency’s Custodial and Non-Entity Liability  201000 (F) Liability for Fund  Balance With Treasury (RC 40) 

2. To reclassify the offset from the revenue accrued to the revenue collected for others that is reported on the Statem

Activity or on the custodial footnote. 

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 599000 (G) Collection for Others – Statement of Custodial Activity (RC 44)  599100 (G) Accrued Collections for  Others – Statement of Custodial Activity  (RC 48) 

600 

600 

D584 

Budgetary Entry None Proprietary Entry571200 (F) Accrual to Agency Amount – To Be Collected – Custodial and Non-Entity – General Fund of the U.S. Government (RC 48)  571000 (F) Transfer in of Agency  Unavailable Custodial and Non-  Entity Collections (RC 44) 
GENERAL FUND RECEIPT (GFR) 

Page 38 of 80 IRC Hando

3. To record in a General Fund receipt account, the accrued estimated uncollectible nonexchange revenue with virtu

on the Statement of Custodial Activity or on the custodial footnote. 

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 532400 (N) Contra Revenue for Penalties and Fines  136700 (N) Allowance for Loss on  Penalties and Fines – Not Otherwise  Classified 

100 

100 

D424 

Budgetary Entry None Proprietary EntryNone 

Also Post: 

4. To record the reduction of custodial liability by the amount of estimated uncollectible nonexchange revenue with 

collected for others in a General Fund receipt account. 

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 298000 (G) Custodial Activity (RC 46)  599100 (G) Accrued Collections for  Others – Statement of Custodial Activity  (RC 48) 

100 

100 

D422 

Budgetary Entry None Proprietary Entry571200 (F) Accrual of Agency Amount – To Be Collected – Custodial and Non-Entity – General Fund of the U.S. Government (RC 48)  198000 (F) Asset for Agency’s  Custodial and Non-Entity Liabilities  - General Fund of the U.S.  Government (RC 46) 
GENERAL FUND RECEIPT (GFR) 

Page 39 of 80 IRC Hando

Year 1 Preclosing Trial Balance 

Account Description Debit 

Budgetary - None -  - Proprietary - 101000 (G) Fund Balance With Treasur

y 600 

136000 (N) Penalties and Fines Receivable – Not 

Otherwise Classifie

d

100 

136700 (N) Allowance for Loss on Penalties and Fines 

Receivable – Not Otherwise Classifie

d

- 

298000 (G) Custodial Liabilit

y - 

532000 (N) Penalties and Fines Revenue - 532400 (N) Contra Revenue for Penalties and Fines 100 599000 (G) Collections for Others – Statement of 

Custodial Activit

y

600 

Total 1,400 
GENERAL FUND RECEIPT (GFR) 

Page 40 of 80 IRC Hando

Preclosing Adjusting Entry 

1. To record the closing of General Fund receipt accounts associated with fund balance at yearend. (Refer to TFM B

paragraph 26 for a detailed description of the sweeping of the general fund receipt accounts.) 

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 298000 (G) Custodial Liability (RC 46)  101000 (G) Fund Balance With Treasury  (RC 40) 

600 

600 

F124 

Budgetary Entry None Proprietary Entry201000 (F) Liability for Fund Balance With Treasury (RC 40)  198000 (F) Asset for Agency’s  Custodial and Non-Entity Liabilities  - General Fund of the U.S.  Government (RC 46) 

Year 1 Preclosing Adjusted Trial Balance 

Account Description Debit 

Budgetary - None -  - Proprietary - 136000 (N) Penalties and Fines Receivable – Not 

Otherwise Classifie

d

100 

136700 (N) Allowance for Loss on Penalties and Fines 

Receivable – Not Otherwise Classifie

d

- 

532000 (N) Penalties and Fines Revenue - 532400 (N) Contra Revenue for Penalties and Fines 100 599000 (G) Collections for Others – Statement of 

Custodial Activit

y

600 

Total 800 
GENERAL FUND RECEIPT (GFR) 

Page 41 of 80 IRC Hando

BALANCE SHEET AS OF SEPTEMBER 30, YEAR 1 

Line No.  Assets (Note 2)  Intragovernmental 1. Fund Balance with Treasury (Note 3) (101000E) 6. Total intragovernmental 10. Accounts receivable, net (Note 6) (136000E, 136700E) 15. Total assets  Liabilities (Note 13) 

Intragovernmental 

19. Other (Note 15, 16, and 17) (298000E) 20. Total Intragovernmental  Net Position 33. Cumulative results of operations – All Other Funds (Combined or Consolidated Totals) 35. Total Net Position – All Other Funds 36. Total Net Position 37. Total liabilities and net position 
GENERAL FUND RECEIPT (GFR) 

Page 42 of 80 IRC Hando

STATEMENT OF CUSTODIAL ACTIVITY FOR THE YEAR ENDED SEPTEMBER 30, Y

Line No.  Revenue Activity:  Sources of Cash Collections: 7. Miscellaneous (532000E, 532400E) 8. Total Cash Collections 9. Accrual Adjustments (+/-) (136000B, 136700B) 10. Total Custodial Revenue  Disposition of Collections: 11. Transferred to Others (by Recipient) (599000E) 12. (Increase)/Decrease in Amounts Yet to be Transferred (+/-) (599100E) 14. Retained by Reporting Entity 15. Total Disposition of Collections 16. Net Custodial Activity 

OMB Circular No. A-136, Financial Reporting Requirements, Section II.3.8.35 – Note 35 Incidental Custodial C“Organizations collecting immaterial custodial revenues that are incidental to their primary mission may disclose 

amounts of the collections and the amounts distributed to others in accompanying notes rather than on the face o

see SFFAC No. 2, Entity and Display, paragraph 103. Note: The Statement of Net Cost, Statement of Changes in Net Position, Statement of Budgetary ResourceSchedule P are not applicable to this scenario. 
GENERAL FUND RECEIPT (GFR) 

Page 43 of 80 IRC Hando

Reclassified Financial Statements 

RECLASSIFIED BALANCE SHEET AS OF SEPTEMBER 30, YEAR 1 

Line No. 1 2. Non-federal 2.2 Accounts and taxes receivable, net (136000E, 136700E) 2.9 Total non-federal assets 3 Federal 3.1 Fund Balance with Treasury (RC 40)/1 (101000E) 3.14 Total federal assets 4. Total assets  Liabilities 7. Federal 7.11 Liability to agency Other Than the General Fund of the U.S. Government for custodial and other non-entity asse

10)/1 (298000E) 

7.15 Total federal liabilities 8 Total liabilities 9 Net Position 10 Total net position 11. Total liabilities and net position 
GENERAL FUND RECEIPT (GFR) 

Page 44 of 80 IRC Hando

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION 

SEPTEMBER 30, YEAR 1 

Line No. 5 Non-federal non-exchange revenue: 5.7 Other taxes and receipts (532000N, 532400N) 5.9 Total non-federal non-exchange revenue 8 Other financing sources: 8.4 Non-entity collections transferred to the General Fund of the U.S. Government (RC 44) (599000E) 8.11 Total other financing sources 9 Net cost of operations 10 Net position, end of period 

Note: The Reclassified Statement of Net Cost is not applicable to this scenario. 
GENERAL FUND RECEIPT (GFR) 

Page 45 of 80 IRC Hando

Closing Entries 

1. To record the closing of revenue, expense, and other financing source accounts to cumulative results of operation

GFR Account Debit Credit TC General Fund of the U.S. 

Government (099) 

D

Budgetary Entry None Proprietary Entry 331000 Cumulative Results of Operations  599000 (G) Collections for Others –  Statement of Custodial Activity (RC 44) And:  532000 (N) Penalties and Fines Revenue  331000 Cumulative Results of  Operations  532400 (N) Contra Revenue for  Penalties And Fines 

600 700 

600 600 100 

F336 

Budgetary Entry None Proprietary Entry571000 (F) Transfer in of Agency Unavailable Custodial and Non-Entity Collections (RC 44)  331000 Cumulative Results of  Operations 
GENERAL FUND RECEIPT (GFR) 

Page 46 of 80 IRC Hando

Year 1 Post-Closing Trial Balance 

Account Description Debit 

Budgetary - None -  - Proprietary - 136000 (N) Penalties and Fines Receivable – Not 

Otherwise Classifie

d

100 

136700 (N) Allowance for Loss on Penalties and Fines 

Receivable – Not Otherwise Classifie

d

- 

Total 100 
GENERAL FUND RECEIPT (GFR) 

Page 47 of 80 IRC Hando

Scenario 3: Non‐Custodial Statement Collections: Collection of Exchange Revenue with RelaThere are entities that collect exchange revenue with related costs where the collections are not retained by the cothese cases, the entity should record the exchange revenue in its entity financial statements as usual. However, it the disposition of the financing source on the Statement of Changes in Net Position. The example we have used with related costs is the passport fees collected by the State Department. The State Department collects passport 

retained by the Department but are deposited directly to the General Fund Receipt Account. The passport fee is r

Federal Government and is generally not refundable whether the passport is issued or not. 
GENERAL FUND RECEIPT (GFR) 

Page 48 of 80 IRC Hando

Year 1 Quarter 1 

1. To record the enactment of appropriations. 

General Fund Expenditure TAS Debit Credit TC GFR Account Debit 

Budgetary Entry 411900 Other Appropriations Realized  445000 Unapportioned AuthorityProprietary Entry101000 (G) Fund Balance With Treasury  (RC 40)  310100 (G) Unexpended Appropriations  Appropriations Received (RC 41)

450 450

450 450

A104 

Budgetary Entry None Proprietary Entry None 

General Fund of the U.S. Government (099) 

Budgetary Entry None Proprietary Entry 320100 (F) Appropriations Outstanding – Warrants Issued (RC 41)  201000 (F) Liability for Fund  Balance With Treasury (RC 40)

450 

450 

Budgetary Entry None Proprietary Entry None 
GENERAL FUND RECEIPT (GFR) 

Page 49 of 80 IRC Hando

2. To record budgetary authority apportioned by the Office of Management and Budget and available for allotment. 

General Fund Expenditure TAS Debit Credit TC GFR Account Debit 

Budgetary Entry 445000 Unapportioned Authority  451000 Apportionments Proprietary EntryNone 

450 

450 

A116 

Budgetary Entry None Proprietary Entry None 

General Fund of the U.S. Government (099) 

Budgetary EntryNone Proprietary EntryNone 

Budgetary EntryNone Proprietary EntryNone 
GENERAL FUND RECEIPT (GFR) 

Page 50 of 80 IRC Hando

3. To record the allotment of authority. 

General Fund Expenditure TAS Debit Credit TC GFR Account Debit 

Budgetary Entry 451000 Apportionments  461000 Allotments – Realized  Resources Proprietary EntryNone 

450 

450 

A120 

Budgetary Entry None Proprietary Entry None 

General Fund of the U.S. Government (099) 

Budgetary EntryNone Proprietary EntryNone 

Budgetary EntryNone Proprietary EntryNone 
GENERAL FUND RECEIPT (GFR) 

Page 51 of 80 IRC Hando

4. To record passport fees collected from the public. These collections are exchange revenue and not reported on th

Custodial Activity. 

General Fund Expenditure TAS Debit Credit TC GFR Account Debit 

Budgetary Entry None Proprietary EntryNone 

Budgetary Entry Proprietary Entry 101000 (G) Fund Balance With Treasury (RC 40)  520000 (N) Revenue From  Services Provided 

120 

General Fund of the U.S. Government (099) 

Budgetary EntryNone Proprietary EntryNone 

Budgetary EntryNone Proprietary Entry198000 (F) Assets for Agency’s Custodial and Non-Entity Liability  201000 (F) Liability for  Fund Balance With  Treasury (RC 40) 

120 
GENERAL FUND RECEIPT (GFR) 

Page 52 of 80 IRC Hando

Also Post: 

5. To record an offset for amounts collected for others and to establish a liability for non-entity assets that are not re

Statement of Custodial Activity or on the custodial footnote. 

General Fund Expenditure 

TAS 

Debit Credit TC GFR Account Debit 

Budgetary Entry None Proprietary EntryNone 

Budgetary Entry None Proprietary Entry 599300 (G) Offset to Non-Entity Collections – Statement of Changes in Net Position (RC 44)  298500 (G) Liability For Non-Entity  Assets Not Reported on the Statement of  Custodial Activity (RC 46) 

120 

General Fund of the U.S. Government (099) 

Budgetary EntryNone Proprietary EntryNone 

Budgetary EntryNone Proprietary Entry198000 (F) Asset for Agency’s Custodial and Non-Entity Liabilities – General Fund of the U.S. Government (RC 46)  571000 (F) Transfer in of Agency  Unavailable Custodial and Non-  Entity Collections (RC 44)

120 
GENERAL FUND RECEIPT (GFR) 

Page 53 of 80 IRC Hando

6. To record payment and disbursement of funds not previously accrued and record appropriations used this fiscal ye

General Fund Expenditure TAS Debit Credit TC GFR Account Debit 

Budgetary Entry 461000 Allotments – Realized Resources  490200 Delivered Orders – Obligations,  Paid Proprietary Entry610000 (N) Operating Expenses/Program Costs  101000 (G) Fund Balance With  Treasury (RC 40) 310700 (G) Unexpended Appropriations – Appropriations Used (RC 39)  570000 (G) Expended Appropriations  (RC 38) 

100 100 100 

100 100 100 

B107 B134 

Budgetary Entry None Proprietary Entry None 

General Fund of the U.S. Government (099) 

Budgetary EntryNone Proprietary Entry201000 (F) Liability for Fund Balance With Treasury (RC 40)  198000 (F) Assets for Agency’s  Custodial and Non-Entity Liability 570005 (F) Appropriations – Expended  (RC 38)  320700 (F) Appropriations  Outstanding (RC 39)

100 100 

100 100 

Budgetary EntryNone Proprietary EntryNone 
GENERAL FUND RECEIPT (GFR) 

Page 54 of 80 IRC Hando

Year 1 – 1st Quarter Preclosing Trial Balance 

 General Fund Expenditure 

TAS 

Account Description Debit Credit 

Budgetary 411900 Other Appropriations Realized 450 - 461000 Allotments – Realized Resources - 350 490200 Delivered Orders – Obligations, Paid - 100 Total 450 450  - - Proprietary 101000 (G) Fund Balance With Treasury 350 - 298500 (G) Liability for Non-Entity Assets Not Reported on the Statement 

of Custodial Activity 

- - 

310100 (G) Unexpended Appropriations – Appropriations Received - 450 310700 (G) Unexpended Appropriations – Appropriations Used 100 - 570000 (G) Expended Appropriations - 100 520000 (N) Revenue From Services Provided - - 599300 (G) Offset to Non-Entity Collection – Statement of Changes in Net 

Position 

- - 

610000 (N) Operating Expenses/Program Costs 100 - Total 550 550 
GENERAL FUND RECEIPT (GFR) 

Page 55 of 80 IRC Hando

Financial Statements: 

CONSOLIDATED BALANCE SHEET AS OF DECEMBER 31, YEAR 1 

Line No.  Assets (Note 2)  Intragovernmental 1. Fund Balance with Treasury (Note 3) (101000E) 6. Total intragovernmental 15. Total assets  Liabilities (Note 13) 

Intragovernmental 

19. Other (Note 15, 16, and 17) (298500E) 20. Total Intragovernmental 28. Total Liabilities  Net Position 31. Unexpended appropriations – All Other Funds (Combined or Consolidated Totals) (310100E, 310700E) 33. Cumulative results of operations – All Other Funds (Combined or Consolidated Totals) (520000E, 570000E, 599

610000E) 

35. Total Net Position – All Other Funds 36. Total Net Position 37. Total liabilities and net position 
GENERAL FUND RECEIPT (GFR) 

Page 56 of 80 IRC Hando

CONSOLIDATED STATEMENT OF NET COST FOR THE QUARTER ENDED DECEMBER 

Line No.  Gross Program Costs (Note 22):  Program A: 1. Gross Costs (610000E) 2. Less: earned revenue (520000E) 3. Net program costs: 5. Net program costs including Assumption Changes: 8. Net cost of operations 

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION FOR THE QUARTER 

 DECEMBER 31, YEAR 1 

Line No.  Unexpended Appropriations: 4. Appropriations Received (310100E) 7. Appropriations used (310700E) 8. Total Budgetary Financing Sources 9. Total Unexpended Appropriations  Budgetary Financing Sources: 14. Appropriations used (570000E) 

Other Financing Sources (Nonexchange): 

22. Other (+/-) (599300E) 23. Total Financing Sources 24. Net Cost of Operations (+/-) 25. Net Change 26. Cumulative Results of Operations 27. Net Position 
GENERAL FUND RECEIPT (GFR) 

Page 57 of 80 IRC Hando

STATEMENT OF BUDGETARY RESOURCES AS OF DECEMBER 31, YEAR 1 

Line No.  Budgetary resources: 1290 Appropriations (discretionary and mandatory) (411900E) 1910 Total budgetary resources  Status of budgetary resources: 2190 New obligations and upward adjustments (total) (Note 29) (490200E) 2204 Apportioned, unexpired account (461000E) 2412 Unexpired unobligated balance, end of year 2490 Unobligated balance, end of year (total) 2500 Total budgetary resources 

Outlays, net: 

4190 Outlays, net (total) (discretionary and mandatory) (490200E) 
GENERAL FUND RECEIPT (GFR) 

Page 58 of 80 IRC Hando

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCE

PROGRAM AND FINANCING SCHEDULE AS OF DECEMBER 31, YEAR 1 

Line No. S BUDGETARY RESOURCES  All accounts: 0900 Total new obligations, unexpired accounts (490200E)  Budget authority:  Appro

priations: 

Discretionary: 

 Status of budgetary resources: 1100 Appropriation (411900E) 1160 Appropriation, discretionary (total) 1900 Budget authority (total) 1910 Total budgetary resources 1930 Total budgetary resources available 

Memorandum (non-add) entries: All accounts: 

1940 Unobligated balance expiring (-) (461000E) 

STATUS OF BUDGETARY RESOURCES New obligations and upward adjustments: 

 Reimbursable: 2102 Category B (by project) (490200E) 2104 Reimbursable obligations (total) 2190 New obligations and upward adjustments (total)  Unobligated balance:  Apportioned, unexpired accounts: 2201 Available in the current period (461000E) 2412 Unexpired unobligated balance: end of year 2490 Unobligated balance, end of year (total) 2500 Total budgetary resources 
GENERAL FUND RECEIPT (GFR) 

Page 59 of 80 IRC Hando

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCE

PROGRAM AND FINANCING SCHEDULE AS OF DECEMBER 31, YEAR 1 

Line No. S

Memorandum (non-add) entries: 

2501 Subject to apportionment unobligated balance, end of year (461000E, 490200E)  CHANGE IN OBLIGATED BALANCE  Un

paid obli

gations: 

3010 New obligations, unexpired accounts (490200E) 

Memorandum (non-add) entries: 

3200 Obligated balance, end of year (+ or -) 

BUDGET AUTHORITY AND OUTLAYS, NET 

 Discretionary:  Gross budget authority and outlays: 4000 Budget authority, gross 

Outlays, gross 

4010 Outlays from new discretionary authority (490200E) 4020 Outlays, gross (total) 4070 Budget authority, net (discretionary) 4080 Outlays, net (discretionary) 

Budget authority and outlays, net (total) 

4180 Budget authority, net (total) 4190 Outlays, net (total) 

Unexpended balances (Direct/Reimbursable/Discretionary/Mandatory) 

5321 Direct unobligated balance, end of year (461000E) 
GENERAL FUND RECEIPT (GFR) 

Page 60 of 80 IRC Hando

Year 1 – 4th Quarter 

1. To record passport fees collected from the public. These collections are not reported on the Statement of Custodi

General Fund Expenditure 

TAS 

Debit Credit TC GFR Account Debit 

Budgetary Entry None Proprietary EntryNone 

Budgetary Entry None Proprietary Entry 101000 (G) Fund Balance With Treasury (RC 40)  520000 (N) Revenue From  Services Provided 

250 

General Fund of the U.S. Government (099) 

Budgetary EntryNone Proprietary EntryNone 

Budgetary EntryNone Proprietary Entry198000 (F) Assets for Agency’s Custodial and Non-Entity Liability  201000 (F) Liability for Fund  Balance With Treasury  (RC 40)

250 
GENERAL FUND RECEIPT (GFR) 

Page 61 of 80 IRC Hando

Also Post: 

2. To record an offset for amounts collected for others and to establish a liability for non-entity assets that are not re

Statement of Custodial Activity or on the custodial footnote. 

General Fund Expenditure 

TAS 

Debit Credit TC GFR Account Debit 

Budgetary Entry None Proprietary EntryNone 

Budgetary Entry None Proprietary Entry 599300 (G) Offset to Non-Entity Collections – Statement of Changes in Net Position (RC 44)  298500 (G) Liability For Non-Entity  Assets Not Reported on the Statement  of Custodial Activity (RC 46) 

250 

General Fund of the U.S. Government (099) 

Budgetary EntryNone Proprietary EntryNone 

Budgetary Entry

None Proprietary Entry 198000 (F) Asset for Agency’s Custodial and Non-Entity Liabilities – General Fund of the U.S. Government (RC 46)  571000 (F) Transfer in of Agency  Unavailable Custodial and Non-  Entity Collections (RC 44)

250 
GENERAL FUND RECEIPT (GFR) 

Page 62 of 80 IRC Hando

3. To record payment and disbursement of funds not previously accrued. 

General Fund Expenditure TAS Debit Credit TC GFR Account Debit 

Budgetary Entry 461000 Allotments – Realized Resources  490200 Delivered Orders – Obligations,  Paid Proprietary Entry610000 (N) Operating Expenses/Program Costs  101000 (G) Fund Balance With  Treasury (RC 40)310700 (G) Unexpended Appropriations – Appropriations Used (RC 39)  570000 (G) Expended Appropriations 

(RC 38) 

200 200 200 

200 200 200 

B107 B134 

Budgetary Entry None Proprietary Entry None 

General Fund of the U.S. Government (099) 

Budgetary EntryNone Proprietary Entry201000 (F) Liability for Fund Balance With Treasury (RC 40)  198000 (F) Assets for Agency’s  Custodial and Non-Entity Liability 570005 (F) Appropriations – Expended  (RC 38)  320700 (F) Appropriations  Outstanding (RC 39)

200 200 

200 200 

Budgetary EntryNone Proprietary Entry None 
GENERAL FUND RECEIPT (GFR) 

Page 63 of 80 IRC Hando

Year 1 4th Quarter Preclosing Trial Balance 

 General Fund Expenditure 

TAS 

Account Description Debit Credit 

Budgetary 411900 Other Appropriations Realized 450 - 461000 Allotments – Realized Resources - 150 490200 Delivered Orders – Obligations, Paid - 300 Total 450 450  - - Proprietary 101000 (G) Fund Balance With Treasury 150 - 298500 (G) Liability for Non-Entity Assets Not Reported on the Statement 

of Custodial Activity 

- - 

310100 (G) Unexpended Appropriations – Appropriations Received - 450 310700 (G) Unexpended Appropriations – Appropriations Used 300 - 570000 (G) Expended Appropriations - 300 520000 (N) Revenue From Services Provided - - 599300 (G) Offset to Non-Entity Collection – Statement of Changes in Net 

Position 

- - 

610000 (N) Operating Expenses/Program Costs 300 - Total 750 750 
GENERAL FUND RECEIPT (GFR) 

Page 64 of 80 IRC Hando

Preclosing Adjusting Entry 

1. To record the closing of General Fund receipt accounts associated with fund balance at yearend. 

General Fund Expenditure TAS Debit Credit TC GFR Account D

Budgetary Entry None Proprietary Entry None 

Budgetary Entry None Proprietary Entry298500 (G) Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity (RC 46)  101000 (G) Fund Balance With  Treasury (RC 40) 

General Fund of the U.S. Government (099) 

Budgetary EntryNone Proprietary EntryNone 

Budgetary Entry None Proprietary Entry201000 (F) Liability for Fund Balance With Treasury (RC 40)  198000 (F) Asset for Agency’s  Custodial and Non-Entity Liabilities  General Fund of the U.S.  Government (RC 46) 
GENERAL FUND RECEIPT (GFR) 

Page 65 of 80 IRC Hando

Year 1 4th Quarter Preclosing Adjusted Trial Balance 

 General Fund Expenditure 

TAS 

Account Description Debit Credit 

Budgetary 411900 Other Appropriations Realized 450 - 461000 Allotments – Realized Resources - 150 490200 Delivered Orders – Obligations, Paid - 300 Total 450 450  - - Proprietary 101000 (G) Fund Balance With Treasury 150 - 310100 (G) Unexpended Appropriations – Appropriations Received - 450 310700 (G) Unexpended Appropriations – Appropriations Used 300 - 570000 (G) Expended Appropriations - 300 520000 (N) Revenue From Services Provided - - 599300 (G) Offset to Non-Entity Collection – Statement of Changes in Net 

Position 

- - 

610000 (N) Operating Expenses/Program Costs 300 - Total 750 750 
GENERAL FUND RECEIPT (GFR) 

Page 66 of 80 IRC Hando

Financial Statements: 

CONSOLIDATED BALANCE SHEET AS OF SEPTEMBER 30, YEAR 1 

Line No.  Assets (Note 2)  Intragovernmental 1. Fund Balance with Treasury (Note 3) (101000E) 6. Total intragovernmental 15. Total assets  Liabilities (Note 13) 

Intragovernmental 

19. Other (Note 15, 16, and 17) (298500E) 20. Total Intragovernmental 28. Total Liabilities  Net Position 31. Unexpended appropriations – All Other Funds (Combined or Consolidated Totals) (310100E, 310700E) 33. Cumulative results of operations – All Other Funds (Combined or Consolidated Totals) (520000E, 570000E, 599

610000E) 

35. Total Net Position – All Other Funds 36. Total Net Position 37. Total liabilities and net position 
GENERAL FUND RECEIPT (GFR) 

Page 67 of 80 IRC Hando

CONSOLIDATED STATEMENT OF NET COST FOR THE YEAR ENDED SEPTEMBER 30

Line No.  Gross Program Costs (Note 22):  Program A: 1. Gross Costs (610000E) 2. Less: earned revenue (520000E) 3. Net program costs: 5. Net program costs including Assumption Changes: 8. Net cost of operations 
GENERAL FUND RECEIPT (GFR) 

Page 68 of 80 IRC Hando

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION FOR THE YEAR EN

SEPTEMBER 30, YEAR 1 

Line No. 

All 

Other 

Funds 

 Unexpended Appropriations: 4. Appropriations Received (310100E) 457. Appropriations used (310700E) (3008. Total Budgetary Financing Sources 159. Total Unexpended Appropriations 15 Budgetary Financing Sources: 14. Appropriations used (570000E) 30

Other Financing Sources (Nonexchange): 

22. Other (+/-) (599300E) (37023. Total Financing Sources (7024. Net Cost of Operations (+/-) (7025. Net Change 26. Cumulative Results of Operations 27. Net Position 15
GENERAL FUND RECEIPT (GFR) 

Page 69 of 80 IRC Hando

STATEMENT OF BUDGETARY RESOURCES FOR THE YEAR ENDED SEPTEMBER 30

Line No.  Budgetary resources: 1290 Appropriations (discretionary and mandatory) (411900E) 1910 Total budgetary resources  Memorandum (non-add) entries: 1980 Net adjustments to unobligated balance brought forward, Oct 1 (Note 26) (411900E)  Status of budgetary resources: 2190 New obligations and upward adjustments (total) (Note 29) (490200E) 2204 Apportioned, unexpired account (461000E) 2412 Unexpired unobligated balance, end of year 2490 Unobligated balance, end of year (total) 2500 Total budgetary resources 

Outlays, net: 

4190 Outlays, net (total) (discretionary and mandatory) (490200E) 
GENERAL FUND RECEIPT (GFR) 

Page 70 of 80 IRC Hando

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCE

PROGRAM AND FINANCING SCHEDULE FOR THE YEAR ENDED SEPTEMBER 30, Y

Line No. S BUDGETARY RESOURCES  All accounts: 0900 Total new obligations, unexpired accounts (490200E)  Budget authority:  Appro

priations: 

Discretionary: 

 Status of budgetary resources: 1100 Appropriation (411900E) 1160 Appropriation, discretionary (total) 1900 Budget authority (total) 1910 Total budgetary resources 1930 Total budgetary resources available 

Memorandum (non-add) entries: All accounts: 

1940 Unobligated 

balance expiring (-) (461000E) 

STATUS OF BUDGETARY RESOURCES New obligations and upward adjustments: 

 Reimbursable: 2102 Category B (by project) (490200E) 2104 Reimbursable obligations (total) 2190 New obligations and upward adjustments (total)  Unobligated balance:  Apportioned, unexpired accounts: 2201 Available in the current period (461000E) 2412 Unexpired unobligated balance: end of year 2490 Unobligated balance, end of year (total) 2500 Total budgetary resources 
GENERAL FUND RECEIPT (GFR) 

Page 71 of 80 IRC Hando

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCE

PROGRAM AND FINANCING SCHEDULE AS OF SEPTEMBER 30, YEAR 1 

Line No. S

Memorandum (non-add) entries: 

2501 Subject to apportionment – excluding anticipated amounts (461000E, 490200E)  CHANGE IN OBLIGATED BALANCE  Un

paid obli

gations: 

3010 New obligations, unexpired accounts (490200E) 

Memorandum (non-add) entries: 

3200 Obligated balance, end of year (+ or -) 

BUDGET AUTHORITY AND OUTLAYS, NET 

 Discretionary:  Gross budget authority and outlays: 4000 Budget authority, gross 

Outlays, gross 

4010 Outlays from new discretionary authority (490200E) 4020 Outlays, gross (total) 4070 Budget authority, net (discretionary) 4080 Outlays, net (discretionary) 

Budget authority and outlays, net (total) 

4180 Budget authority, net (total) 4190 Outlays, net (total) 

Unexpended balances (Direct/Reimbursable/Discretionary/Mandatory)

5321 Direct unobligated balance, end of year (461000E) 
GENERAL FUND RECEIPT (GFR) 

Page 72 of 80 IRC Hando

Reclassified Financial Statements 

RECLASSIFIED BALANCE SHEET AS OF SEPTEMBER 30, YEAR 1 

Line No. 1 2. Non-federal 2.2 Accounts and taxes receivable, net (136000E, 136700E) 2.9 Total non-federal assets 3 Federal 3.1 Fund Balance with Treasury (RC 40)/1 (101000E) 3.14 Total federal assets 4. Total assets  Liabilities 7. Federal 7.10 Liability to the General Fund of the U.S. Government for custodial and other non-entity assets (RC 46)/1 (298507.15 Total federal liabilities 8 Total liabilities 9 Net Position 9.1 Net Position – funds from dedicated collections (310100E, 310700E, 520000E, 570000E, 599300E, 610000E) 10 Total net position 11. Total liabilities and net position 
GENERAL FUND RECEIPT (GFR) 

Page 73 of 80 IRC Hando

RECLASSIFIED STATEMENT OF NET COST FOR THE YEAR ENDED SEPTEMBER 30

Line No.  Gross cost 2. Non-federal gross cost (610000E) 6. Total non-federal gross cost 9. Department total gross cost 10. Earned Revenue 11. Non-federal earned revenue (520000E) 14. Department total earned revenue 15. Net cost of operations 
GENERAL FUND RECEIPT (GFR) 

Page 74 of 80 IRC Hando

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION FOR THE 

SEPTEMBER 30, YEAR 1 

Line No. 

A

Oth

Fun

7 Budgetary financing sources: 7.1 Appropriations received as adjusted (rescissions and other adjustments) (RC 41) – Footnote 1 

(310100E) 

7.2 Appropriations used (RC 39) (310700E) 7.3 Appropriations expended (RC 38)/1 (570000E) 7.20 Total budgetary financing sources 8 Other financing sources: 8.4 Non-entity collections transferred to the General Fund of the U.S. Government (RC 44) (599300E) 8.11 Total other financing sources 9 Net cost of operations (+/-) 10 Net position, end of period 
GENERAL FUND RECEIPT (GFR) 

Page 75 of 80 IRC Hando

Closing Entries 

1. To record consolidation of actual resources. 

General Fund Expenditure TAS Debit Credit TC GFR Account D

Budgetary Entry 420100 Total Actual Resources – Collected  411900 Other Appropriations Realized Proprietary Entry None 

450 

450 

F302 

Budgetary Entry None Proprietary EntryNone 

General Fund of the U.S. Government (099) 

Budgetary Entry None Proprietary EntryNone

Budgetary Entry None Proprietary EntryNone
GENERAL FUND RECEIPT (GFR) 

Page 76 of 80 IRC Hando

2. To record the closing of paid delivered orders to total actual resources. 

General Fund Expenditure TAS Debit Credit TC GFR Account D

Budgetary Entry 490200 Delivered Orders – Obligations, Paid  420100 Total Actual Resources - Collected Proprietary Entry None 

300 

300 

F314 

Budgetary Entry None Proprietary EntryNone 

General Fund of the U.S. Government (099) 

Budgetary Entry None Proprietary EntryNone

Budgetary Entry None Proprietary EntryNone
GENERAL FUND RECEIPT (GFR) 

Page 77 of 80 IRC Hando

3. To record the closing of Unobligated balance to expiring authority. 

General Fund Expenditure TAS Debit Credit TC GFR Account D

Budgetary Entry 461000 Allotments – Realized Resources  465000 Allotments – Expired Authority Proprietary Entry None 

150 

150 

F312 

Budgetary Entry None Proprietary EntryNone 

General Fund of the U.S. Government (099) 

Budgetary Entry None Proprietary EntryNone 

Budgetary Entry None Proprietary EntryNone 
GENERAL FUND RECEIPT (GFR) 

Page 78 of 80 IRC Hando

4. To record the closing of revenue, expense and other financing source accounts to cumulative results of operations

General Fund Expenditure TAS Debit Credit TC GFR Account D

Budgetary Entry None Proprietary Entry 331000 Cumulative Results of Operations  610000 (N) Operating Expenses/Program  Costs 570000 (G) Expended Appropriations  (RC 38)  331000 Cumulative Results of Operations 

300 300 

300 300 300 

F336 

Budgetary Entry None Proprietary Entry331000 Cumulative Results of Operations  599300 (G) Offset to Non-Entity  Collection – Statement of Changes  In Net Position (RC 44) 520000 (N) Revenue From Services Provided  331000 Cumulative Results of  Operations 

General Fund of the U.S. Government (099) 

Budgetary Entry None Proprietary Entry331000 Cumulative Results of Operations  570005 (F) Appropriations –  Expended (RC 38)

300 

300 

Budgetary Entry None Proprietary571000 (F) Transfer in of Agency Unavailable Custodial and Non-Entity Collections (RC 44)  331000 Cumulative Results of  Operations 
GENERAL FUND RECEIPT (GFR) 

Page 79 of 80 IRC Hando

5. To record the closing of appropriations received and used to unexpended appropriations. 

General Fund Expenditure TAS Debit Credit TC GFR Account D

Budgetary Entry None Proprietary Entry 310100 (G) Unexpended Appropriations – Appropriations Received (RC 41)  310000 Unexpended Appropriations  310700 (G) Unexpended Appropriations  Used (RC 39) 

450 

150 300 

F342 

Budgetary Entry None Proprietary EntryNone 

General Fund of the U.S. Government (099) 

Budgetary Entry None Proprietary Entry320000 Appropriations Outstanding - Cumulative 320700 (F) Appropriations Outstanding – Used (RC 39)  320100 (F) Appropriations  Outstanding – Warrants Issued  (RC 41) 

150 300 

450 

Budgetary EntryNone Proprietary EntryNone 
GENERAL FUND RECEIPT (GFR) 

Page 80 of 80 IRC Hando

Post-Closing Trial Balance 

 General Fund Expenditure 

TAS 

Account Description Debit Credit 

Budgetary 420100 Total Actual Resources - Collecte

d 150 - 

465000 Allotments – Expired Authorit

y - 150 

Total 150 150  - - Proprietary 101000 Fund Balance With Treasur

y 150 - 

310000 Unexpended Appropriations – Cumulative - 150 Total 150 150